1.audit 审计 ]x(!&y: h
2.attestation 鉴证 ` Tv[DIVW
3.credibility 可信赖程度 ]?!mS[X
4.audit of financial statements 财务报表审计 T( U_
5.agreed-upon procedures 执行商定程序 vkri+:S3
6.high levels of assurance 高水平保证 ui/a|Q
7.compilation 编制 %-1O.Q|f
8.reliability 可靠性 L6| oyf
9.relevance 相关性 tM'P m
10.professional skepticism 职业谨慎 1pgU}sR
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11.objectivity 客观性 l4uMG]m
12. professional competence 专业胜任能力 ,Ge"anO
13.Senior/CPA-in-charge 项目经理 KV0]m ^@x
14.audit engagement letter 业务约定书 A;]}m8(*
15.recurring audit 连续审计 vVFy*#I#_[
16.the client 委托人 Wa{` VS
17.change CPA 更换注册会计师 ^f4s"T
18.the existing CPA 现任注册会计师 -C(crn
19.the successor CPA 后任注册会计师 a6) BqlJ
20.the preceding CPA前任注册会计师 RwpdRBb
21.issue the audit report 出具审计报告 ]H+8rY%+
22.expert 专家 0 "2 8'
23.the board of directors 董事会 Ng~FEl
24.knowledge of the entity‘ s business 了解被审计单位情况 >JFO@O5
25.assess material misstatement risks评估重大错报风险 5>D>% iaHv
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 n'E(y)9|
27.a general knowledge of —— 初步了解―――的情况 JR@`2YP-
28.a more knowledge of—— 进一步了解的情况 #_^Lb]jk M
29.the prior year‘s working papers 以前年度工作底稿 >I-RGW'A
30.minutes of meeting 会议纪要 ;;6uw\6
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31.business risks 经营风险 -z)n?(pftm
32.appropriateness 适当性 RC7]'4o
33.accounting estimate 会计估计 #W4dkCd(pF
34.management representations 管理层声明 2fn&#kw/
35.going concern assumption 持续经营假设 ) <h*
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36.audit plan 审计计划 ,9zjFI
37.significant audit areas 重点审计领域 1W^t aJH]
38.error 错误 +0nJ
39.fraud舞弊 Y 5- F@(
40.modified or additional procedures 修改或追加审计程序 vqDu (6!2
41.misappropriation of assets 侵占资产 ,St
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42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 7q?,
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44.the suspected noncompliance 涉嫌存在违法行为 R ;&AijS8
45.materialiy 重要性 N4F.Y"R$(
46.exceed the materiality level 超过重要性水平 }ppN k :B
47.approach the materiality level 接近重要性水平 1\
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48.an acceptably low level 可接受水平 -#u=\8
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 96( v
50.misstatements or omissions 错报或漏报 V c&! OE
51.aggregate 总计 3no%E03p
52.subsequent events 期后事项 ;g+N&)n
53.adjust the financial statements 调整财务报表 4'/nax$Bx;
54.perform additional audit procedures 实施追加的审计程序 i&bA2p3+d
55.audit risk 审计风险 tk eoNuAM
56.detection risk 检查风险 fg_4zUGM+g
57.inappropriate audit opinion 不适当的审计意见 C~,a!
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58.material misstatement 重大的错报 c|e~BQdRw
59.tolerable misstatement 可容忍错报 +"
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60.the acceptable level of detection risk 可接受的检查风险
